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1.026 -Exemption of Military Disability Pensions
| Item | Description | FY2011 | FY2012 | FY2013 |
|---|---|---|---|---|
| 1.026 | Exemption of Military Disability Pensions
Disability pensions paid to service personnel are fully excluded from gross income. The portion of a regular pension that is paid on the basis of disability may also be excluded. Origin: IRC S. 104(a)(4) Estimate: $0.5 |
0.6 | 0.5 | 0.5 |
Key:
| ORIGIN | |
| IRC | Federal Internal Revenue Code (26 U.S.C.) |
|---|---|
| U.S.C | United States Code |
| M.G.L. | Massachusetts General Laws |
| Rev. Rul.; C.B. | Revenue Ruling; Cumulative Bulletin of the U.S. Treasury |
| ESTIMATES | All estimates are in $ millions. |
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